Zentrum Holdings Limited and Ngahemi Properties Limited v The Commmisioner of Inland Revenue
Case information | Zentrum Holdings Limited and Ngahemi Properties Limited v The Commmisioner of Inland Revenue SC 44/2006
Supreme Court
Civil – tax administration – in Taxation Review Authority (“TRA”) CIR argued unsuccessfully that Zentrum had benefited by a tax avoidance arrangement – on appeal to High Court CIR sought to argue that relevant transactions were shams – whether jurisdic…